The Relato Company has two processing departments, Cooking, and Packaging.

Ingredients are placed into production at the beginning of the process in Cooking, where they are

formed into various shapes. When finished, they are transferred into Packaging, where the candy is

placed into heart and tuxedo boxes and covered with foil. All material added in Packaging is

considered as one material for convenience. Since the boxes contain a variety of candies, they are

considered partially complete until filled with the appropriate assortment. The following information

relates to the two departments for February 2017:

Cooking Department:

Beginning WIP (30% done as to conversion)4,500 units

Units started this period15,000 units

Ending WIP (60% done as to conversion)2,400 units

Packaging Department:

Beginning WIP (90% done as to material, 80% done as

to conversion)1,000 units

Units started during period?

Ending WIP (80% done as to material and 80% done as

to conversion)500 units

1. Determine equivalent units of production for cooking department using the weighted average method.
2. Determine equivalent units of production for cooking department using the FIFO method.